Top income adjustments and tax reforms in Ecuador

H. Xavier Jara and Nicolás Oliva

No wp-2018-165, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Top income under-coverage in developing countries not only leads to downward biased inequality indicators but might also affect the ex-ante evaluation of progressive tax reforms. We propose a simple adjustment to top incomes for formal employees (e.g. employees affiliated with social security) in survey data from Ecuador based on information from administrative tax records.

Keywords: Top incomes; Survey data; Tax data; Tax reform (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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